Henry J. LAZNIARZ; Gina M. Lazniarz, Appellants v. COMMISSIONER OF INTERNAL REVENUE, Appellee, 597 F. App'x 900

PER CURIAM. Henry Lazniarz and Gina Lazniarz appeal from the decision of the Tax Court— issued after two trials — determining that they owed a tax deficiency and a penalty for the 2006 tax year. We conclude that the taxpayers were given multiple chances to prove their fact-intensive contentions, and the relatively insubstantial tax amounts in question do not warrant further judicial review. We affirm. . The Honorable David Gustafson, United States Tax Court Judge.